| Re: University of Madras Syllabus in BBA
The syllabus of 1st year - Semester 1 and Semester 2 - Bachelor of Business Administration (BBA) Program offered by University of Madras is as follows:
I SEMESTER
Core Paper I FINANCIAL ACCOUNTING
(Theory : 15 Marks Problems : 60 Marks)
UNIT I
Meaning and scope of Accounting, Basic Accounting
Concepts and Conventions - Objectives of Accounting -
Accounting Transactions - Double Entry Book Keeping -
Journal, Ledger, Preparation of Trial Balance - Preparation of
Cash Book.
UNIT II
Preparation of Final Accounts of a Sole Trading Concern
- Adjustments Receipts and Payments Account, Income &
Expenditure Account and Balance Sheet of Non Trading
Organizations
UNIT III
Partnership Accounts-Final accounts of partnership firms
- Basic concepts of admission, retirement and death of a partner
including treatment of goodwill - rearrangement of capitals.
(Simple problems on Partnership Accounts).
UNIT IV
Depreciation - Meaning, Causes, Types - Straight Line
Method - Written Down Value Method, Insurance Policy
Method, Sinking Fund Method & Annuity Method. Insurance
claims - Average Clause (Loss of stock & Loss of Profit)
UNIT V
Single Entry - Meaning, Features, Defects, Differences
between Single Entry and Double Entry System - Statement of
Affairs Method - Conversion Method
Recommended Texts
1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan
Chand & Sons - New Delhi.
2. Jain & Narang, Financial Accounting - Kalyani
Publishers - New Delhi.
3. T.S. Reddy & A.Murthy, Financial Accounting -
Margham Publications -Chennai-17.
4. Shukla & Grewal, Advanced Accounting - S Chand -
New Delhi.
5. Nirmal Gupta, Financial Accounting-Ane Books India
- New Delhi.
6. S.Parthasarathy and A.Jaffarulla, Financial Accounting
- Kalyani Publishers - New Delhi.
II SEMESTER
Core Paper - 4 MANAGEMENT ACCOUNTING
Theory : 15 Problems : 60
UNIT I
Management accounting - Meaning, nature, scope and
functions, need, importance and limitations - Management
Accounting vs. Cost Accounting. Management Accounting vs.
Financial Accounting.
UNIT II
Analysis and Interpretation of financial statements -
Nature, objectives, essentials and tools. methods - Comparative
Statements, Common Size statement and Trend analysis.
UNIT III
Ratio Analysis - Interpretation, benefits and limitations.
Classification of ratios-Liquidity, Profitability, turnover, capital
structure and Leverage.
UNIT IV
Funds flow and Cash flow analysis. Budgets and
budgetary control - Meaning, objectives, merits and demerits.
UNIT V
Investment decisions; brief introduction of cost of capital;
methods of capital budgeting; Average Rate of Returns (ARR),
Pay Back Period (PBP), Net present Value (NPV) and Internal
Rate of returns (IRR), capital rationing (simple problems on
capital budgeting methods).
Recommended Texts
1. SN Maheswari, Management Accounting - Sultan Chand
& Sons.
2. Jhamb, Fundamentals of Management Accounting - Ane
Books India - New Delhi.
3. Horngren Sunderu Stratton, Introduction to Management
Accounting - Pearson Education.
4. T. S. Reddy and Hari Prasad Reddy-Management
Accounting, Maegham Publication.
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